Capitol Payroll LLC

According to the American Payroll Association: IRS Guidance on Employee Social Security Tax Deferral On August 28, the IRS released guidance to implement a presidential memorandum directing the Secretary of the Treasury "to defer the withholding, deposit, and payment" of the employee share of social security taxes on wages paid between September 1 and December 31, 2020 [Notice 2020-65, 8-28-20]. Deferral is voluntary for employers According to Treasury Secretary Mnuchin, the guidance allows employers to defer the withholding and depositing of the employee share of social security tax on applicable wages paid between September 1, 2020, and December 31, 2020.

Back-to-School: Frequently Asked Questions about Leave under the Families First Coronavirus Response Act (FFCRA) From: The HR Pros / August 2020 Q: If children and their parents can choose between in-person schooling or online schooling, can we deny leave to employees who choose online schooling? A: We don’t know yet. EFMLA can be used when a child’s school or place of care is “closed,” such that the child cannot be there in person. This might suggest that if the option is available to attend in-person, that those choosing online school would not be eligible for leave. However, we expect that